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2018 (3) TMI 914 - AT - Central ExciseCENVAT credit - HR coils, MS Channels, Nickel Chromium Austenitic - these items were used for fabrication and erection of structural items - Held that: - both the authorities have consistently held that the assessee is entitled to cenvat credit relying upon various decisions of the Tribunal including the decision of the Karnataka High Court in the case of CCE, Bangalore Vs. SLR Steels Ltd. [2012 (9) TMI 169 - KARNATAKA HIGH COURT], where it was held that Once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty paid could be utilized as a CENVAT credit by the assessee notwithstanding the fact that the storage tank is an immovable property - appeal dismissed - decided against Revenue.
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